A Case Study On Budget Management Of Public Hospitals

The concept of comprehensive budget management has been put forward since the implementation of the "hospital accounting system" in January 1,2012.With the continuous advance of the meticulous management of hospital,the positive role of the comprehensive budget management in hospital economic management has become increasingly significant.As the main body of the medical service system in our country,the public hospital is under the circumstance of deepening medical and health system reform and increasing fierce competition.Public hospitals must reform the compensation mechanism,enhance the ability of external governance and internal management level in order to establish the safeguarding of public interest,mobilize the enthusiasm,ensure the sustainable operation mechanism and solve the problem of medical treatment.Nowadays,comprehensive budget management,the most effective operation of the financial management,is bound to be the key program of public hospitals.In this paper we focused on the construction of comprehensive budget management system of public hospitals,researched on the way of combining theory with case study,and chosen XH hospital as an example of third-grade class-A hospitals.The first part presents the background and significance of the study,explains the research content and ideas,meanwhile introduces the business and hospital budget management research results of scholars at home and abroad and the related theory of the comprehensive budget management in public hospitals.It establishes the theoretical foundation of this paper.The second part analyzes the case of XH hospital,analyses its construction of the comprehensive budget management system and the effect of the mode information innovation.The third part evaluates the successful experience and existing problems of the comprehensive budget management in XH hospital.The research of this paper,with strong pertinence and practicality,has summed up a wealth of budget management experience,which can be used as reference for learning the basis for the implementation of public hospital comprehensive budget management and may help promoting the overall budget management and improving the overall economic management level of the public hospitals.